Speaker Series Webinar: The Four Paths to Portability
November 11 @ 4:00 pm – 5:00 pm EST
Webinar Description
Since portability became law, no single best structure or best practice has emerged. Estate planners must carefully consider each client’s unique situation. And while portability was a simplification and an improvement, the need to fix mistakes remains.
The best structure for a particular client varies. Should you still use the traditional bypass trust? A QTIP trust? Or is the marital deduction plus portability simply good enough? And for clients who don’t appear to have an estate tax liability, should you file for portability anyway?
Many families will also need to overcome mistakes or recalibrate their plans. Late elections can be difficult, but they can have tremendous value.
In this program you’ll learn:
- The planning opportunity confirmed by Rev. Proc. 2016-49
- The simplified procedure for late elections under Rev. Proc. 2022-32 (which superseded Rev. Proc. 2017-34)
- Making the election on a timely filed return
- How to file a portability-only return
- How to receive late election relief under the streamlined procedure
- The basics of 9100 relief
InterActive Legal Speaker Series Presents
Jonathan G. Blattmachr, Esq.
Editor-in-Chief and Co-Founder
InterActive Legal
Robert S. Keebler,
CPA/PFS, MST, AEP (Distinguished)
Keebler and Associates LLP
Webinar Tips
- After registering, you will receive a confirmation email containing information about joining the webinar.
- Please note that space is limited in the live broadcast, and we therefore recommend that you join early. Those connecting late may not be able to participate in the live event.
- If you are interested in an InterActive Legal Webinar but you are unable to attend the live event, we recommend that you register for the event anyway. After the presentation, all registered participants receive a link to the recorded version of the presentation to view at their convenience.
- Visit our website event page to learn more about what is happening at InterActive Legal.
Continuing Education Credits
InterActive Legal is not an approved Continuing Education (CE) Sponsor. However, several states and regulatory agencies for a variety of professionals that participate on our teleconferences may still receive continuing education credit for their participation. If a participant wishes to receive CE credit for their participation in these teleconferences, they must apply to receive credit on their own and through their individual states and regulatory authorities. It is the responsibility of the participant to file for CE credit and is not guaranteed by the webinar sponsors.
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Estate Planning and Elder Law professionals turn to InterActive Legal as their main resource for the latest planning strategies. We provide the most comprehensive productivity system on the market with an easy-to-use document drafting system, extensive continuing education, thought-provoking discussion forums, and more.
